, Cart tax - Volume 12 - Counties (see 'More info' for county details), E326/7/12&destination=/virtual-volumes/volume-images/volume_data-E326-7-12/REX01666?image_number=4){kind=link}
Volume contents
- 1 - 1791-1792 , Aberdeen
- 5 - 1791-1792 , Argyll
- 7 - 1791-1792 , Ayr
- 35 - 1791-1792 , Banff
- 37 - 1791-1792 , Berwickshire
- 45 - 1791-1792 , Clackmannanshire
- 49 - 1791-1792 , Dumbarton
- 57 - 1791-1792 , Dumfries
- 62 - 1791-1792 , Kirkmahoe
- 69 - 1791-1792 , East Lothian
- 70 - 1791-1792 , Haddington
- 77 - 1791-1792 , Fife
- 89 - 1791-1792 , Forfar
- 95 - 1791-1792 , Kincardine
- 99 - 1791-1792 , Kinross
- 103 - 1791-1792 , Kirkcudbright
- 107 - 1791-1792 , Lanarkshire
- 151 - 1791-1792 , Midlothian
- 159 - 1791-1792 , South Leith
- 199 - 1791-1792 , Elgin
- 201 - 1791-1792 , Peebles
- 205 - 1791-1792 , Perth
- 209 - 1791-1792 , Renfrew
- 213 - 1791-1792 , Glasgow
- 224 - 1791-1792 , Roxburgh
- 232 - 1791-1792 , Selkirk
- 234 - 1791-1792 , Stirling
- 250 - 1791-1792 , Linlithgow
- 262 - 1791-1792 , Wigtown
| Date | Masters/mistresses names | Actual # | 2 wheel carts | 3-4 wheel wains/wagons | Duty | 10% per 31 George III |
|---|---|---|---|---|---|---|
| 1791 | Peter Culter | |||||
| 7 Jul 1791 | Richard Smith papermills | 1 | 1 | £0.2.0 | £0.0.2.4 | |
| Parishes Collected | ||||||
| Ellon | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| Tarvas | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Clunie | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Monymusk | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Meldrum | 4 | 4 | £0.8.0 | £0.0.9.6 | ||
| Cruden | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| Peterhead | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| Longside | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Loanmay | 4 | 4 | £0.8.0 | £0.0.9.6 | ||
| Rathen | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Frasersburgh | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Strichen | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| Old Deer | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| New Deer | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Monquhitar | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| Turriff | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Rayne | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Huntly | 3 | 3 | £0.6.0 | £0.0.7.2 | ||
| Old Machar | 49 | 49 | £4.18.0 | £0.9.9.6 | ||
| Newhills | 10 | 10 | £1.0.0 | £0.2.0.0 | ||
| Peterculter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| 91 | 91 | £9.2.0 | £0.18.2.0 |
Transcribe other information
[Page] 4
I George Stevenson Interim Surveyor Appointed by the Honble. [Honourable]
Barons of Exchequer the first of December last Maketh
oath that a just and true duplicate of the above was
delivered to John Durno Collector Upon the Tenth of January
1792 Amounting to Ten pounds two penie and four tenths.
Edin. [Edinburgh] 20th Jany [January] 1792 George Stevenson Interim Surveyor.
Scottish Exchequer (Tax Records), Cart tax - Volume 12 - Counties (see 'More info' for county details), E326/7/12
This volume contains information on the cart tax collected from the counties of Aberdeenshire, Ayrshire, Argyll, Banffshire, Berwickshire, Clackmannanshire, Dunbartonshire, Dumfriesshire, East Lothian (Haddington), Fife, Forfarshire (Angus), Kincardineshire, Kinross-shire, Kirkcudbrightshire, Lanarkshire, Midlothian (Edinburghshire), Morayshire (Elgin), Peeblesshire, Perthshire, Renfrewshire, Roxburghshire, Selkirkshire, Stirlingshire, West Lothian (Linlithgowshire) and Wigtownshire in 1791-1792.
Scottish Exchequer (Tax Records)
The Scottish Exchequer, and subsequently the Court of Exchequer, were concerned with the accounting of collected taxes in Scotland. These taxes include the Carriage tax (1785-1798), Cart tax (1785-1798), Clock and watch tax (1797-1798), Dog tax (1797-1798), Farm horse tax (1797-1798), Servant tax (1777-1798), Hearth tax (1691-1695), Horse tax (1785-1798), Inhabited house tax (1778-1798), Land tax (1645-1831), Poll tax (1694-1698), Shop tax (1785-1789), Window tax (1748-1798). Following the Consolidating Acts (38 Geo. III cap. 40 and 41), the duties on windows, inhabited houses, male servants, carts, carriages and dogs were incorporated in Consolidated Schedules of Assessed Taxes (1798-1799).